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Tax Amnesty Extension in Indonesia: An Analysis through the Lens of Maslahah Mursalah and Government Responsiveness M. Dani Habibi; Mahfud Mahfud; Muhammad Sirojudin Sidiq; Anggita Vela; Moh. Taqiyuddin Saleh
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 11, No 1 (2024): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v11i1.3438

Tax amnesty has been a significant fiscal policy tool adopted by many countries worldwide, including Indonesia. Initially introduced in 2016, the Indonesian government extended the tax amnesty program in subsequent years to enhance tax compliance and revenue collection. This paper aims to analyse the extension of tax amnesty in Indonesia through the lens of Maslahah Mursalah (public interest) and government responsiveness. Using a qualitative approach, this study examines the rationale behind the extension of tax amnesty and its implications for tax compliance and revenue generation. Additionally, it explores the concept of Maslahah Mursalah in Islamic jurisprudence and its applicability to fiscal policies such as tax amnesty. The analysis reveals that the extension of tax amnesty in Indonesia was driven by various factors, including the need to boost tax revenues, encourage voluntary disclosure of assets, and stimulate economic growth. Furthermore, the study evaluates the responsiveness of the Indonesian government to public interests and economic conditions in extending the tax amnesty program. By integrating perspectives from Islamic jurisprudence and public policy analysis, this study provides insights into the ethical and practical considerations underlying the implementation of tax amnesty. It underscores the importance of balancing public interest, fiscal objectives, and government responsiveness in designing and evaluating tax policies

Javanese People's Kejawen Tradition Maqashid Sharia Perspective Muhammad Sirojudin Sidiq; Muhammad Farid Zulkarnain; Muhamad Ibnu Afrelian; Anggita Vela
FiTUA: JURNAL STUDI ISLAM Vol 6 No 1 (2025): June
Publisher : STIT Sunan Giri Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47625/fitua.v6i1.1002

This article examines the Kejawen tradition of Javanese society from the perspective of maqashid sharia. The issue raised is how the position of Kejawen tradition which is rich in cultural values and spirituality in the view of Islam, especially when analyzed through the five main principles of maqashid sharia: protecting religion, soul, mind, offspring, and property. This study aims to assess whether the values in the practice of Kejawen traditions, such as slametan, mitoni, tedhak siten, and wetonan, are in line with the basic principles of Islamic law. The method used is qualitative research with a library research approach and normative-theological analysis. This article analyzes the relationship between traditional values and the elements of benefit aimed at by sharia, as well as seeing the extent to which acculturation of local culture and Islam can occur harmoniously. The results show that Kejawen traditions such as selametan, mitoni, wetonan and tedhak siten contain moral, social and spiritual values that do not conflict with maqashid sharia, and even have the potential to support the achievement of benefits in people's lives. In conclusion, Kejawen tradition can be maintained and preserved as long as the values it contains remain in the corridor of tawhid and do not contain elements of shirk. This research implies that maqashid sharia can be an effective analytical tool to examine local culture contextually, and become a bridge between religion and culture in the lives of Indonesian Muslims.

Reconstruction of Contemporary Islamic Law Based on Maqāṣid Al-Syarīʿah: : A Study in the Context of Family and Economic Law Andi Ali Akbar; Muhammad Sirojudin Sidiq; Anggita Vela; Muhamad Ibnu Afrelian
JURNAL PUSAKA: Media Kajian dan Pemikiran Islam Vol. 16 No. 1 (2026): Edisi 26
Publisher : LPPI Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/ps.v16i1.2688

Maqāṣid al-syarīʿah merupakan konsep mendasar dalam sistem hukum Islam yang tidak hanya merepresentasikan nilai-nilai dasar Syariat, melainkan juga berfungsi sebagai paradigma metodologis dalam pengembangan hukum Islam yang responsif terhadap perubahan zaman. Dalam konteks hukum keluarga Islam dan hukum ekonomi Syariah, maqāṣid berperan sebagai instrumen interpretatif yang memungkinkan lahirnya hukum-hukum berorientasi pada keadilan, kemaslahatan, kemudahan, dan keberlanjutan. Penerapan maqāṣid dalam metode ijtihad, baik melalui qiyās, istiḥsān, maupun maṣlaḥah mursalah, telah terbukti memberikan solusi hukum yang lebih kontekstual dan humanistis terhadap berbagai persoalan kontemporer yang tidak dijelaskan secara eksplisit dalam teks-teks dasar Syariat. Penelitian ini menunjukkan bahwa integrasi maqāṣid al-syarīʿah dalam formulasi hukum kontemporer sangat relevan, terutama dalam menghadapi kompleksitas kehidupan modern yang sarat dengan dinamika sosial, ekonomi, dan budaya. Dengan menjadikan maqāṣid sebagai kerangka utama dalam penalaran hukum, para mujtahid dan pembuat kebijakan hukum Islam dapat terhindar dari kekakuan tekstual serta mampu merumuskan hukum yang inklusif, adaptif, dan tetap berada dalam koridor maqāṣid syarīʿah. Oleh karena itu, pemahaman dan penerapan maqāṣid perlu terus dikembangkan dalam studi akademis dan menjadi bagian integral dari pengambilan keputusan keagamaan serta legislasi hukum Islam di Indonesia dan dunia Muslim pada umumnya. Key words: Maqāṣid al-syarīʿah; hukum Islam kontemporer; hukum keluarga; ekonomi Islam; rekonstruksi

Reconstruction of Contemporary Islamic Law Based on Maqāṣid Al-Syarīʿah: : A Study in the Context of Family and Economic Law Andi Ali Akbar; Muhammad Sirojudin Sidiq; Anggita Vela; Muhamad Ibnu Afrelian
JURNAL PUSAKA: Media Kajian dan Pemikiran Islam Vol. 16 No. 1 (2026): Edisi 26
Publisher : LPPI Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/ps.v16i1.2688

Maqāṣid al-syarīʿah merupakan konsep mendasar dalam sistem hukum Islam yang tidak hanya merepresentasikan nilai-nilai dasar Syariat, melainkan juga berfungsi sebagai paradigma metodologis dalam pengembangan hukum Islam yang responsif terhadap perubahan zaman. Dalam konteks hukum keluarga Islam dan hukum ekonomi Syariah, maqāṣid berperan sebagai instrumen interpretatif yang memungkinkan lahirnya hukum-hukum berorientasi pada keadilan, kemaslahatan, kemudahan, dan keberlanjutan. Penerapan maqāṣid dalam metode ijtihad, baik melalui qiyās, istiḥsān, maupun maṣlaḥah mursalah, telah terbukti memberikan solusi hukum yang lebih kontekstual dan humanistis terhadap berbagai persoalan kontemporer yang tidak dijelaskan secara eksplisit dalam teks-teks dasar Syariat. Penelitian ini menunjukkan bahwa integrasi maqāṣid al-syarīʿah dalam formulasi hukum kontemporer sangat relevan, terutama dalam menghadapi kompleksitas kehidupan modern yang sarat dengan dinamika sosial, ekonomi, dan budaya. Dengan menjadikan maqāṣid sebagai kerangka utama dalam penalaran hukum, para mujtahid dan pembuat kebijakan hukum Islam dapat terhindar dari kekakuan tekstual serta mampu merumuskan hukum yang inklusif, adaptif, dan tetap berada dalam koridor maqāṣid syarīʿah. Oleh karena itu, pemahaman dan penerapan maqāṣid perlu terus dikembangkan dalam studi akademis dan menjadi bagian integral dari pengambilan keputusan keagamaan serta legislasi hukum Islam di Indonesia dan dunia Muslim pada umumnya. Key words: Maqāṣid al-syarīʿah; hukum Islam kontemporer; hukum keluarga; ekonomi Islam; rekonstruksi

Wali al-Nikāḥ Hierarchies in Theory and Practice: Disputes, Authority, and Social Reality in Indonesian Muslim Communities Muhammad Sirojudin Sidiq; Andi Ali Akbar; Anggita Vela; Muhammad Farid Zulkarnain
Fikri : Jurnal Kajian Agama, Sosial dan Budaya Vol. 10 No. 1 (2025): Fikri : Jurnal Kajian Agama, Sosial dan Budaya
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jf.v10i1.6367

This article examines the problematic social practices related to the appointment of Wali al-Nikāḥ (marriage guardians) in Kotagajah Subdistrict, Central Lampung Regency, Indonesia. The focus lies on conflicts surrounding the rejection of Wali al-Nasab (lineal guardians) by the bride's family, disputes among multiple guardians within the hierarchical structure, and unauthorized delegation of wali. This study explores the tension between the normative framework of Islamic law regarding Wali al-Nikāḥ and the lived realities of marriage practice at the community level. To address this issue, a qualitative fieldwork approach was employed using a socio-legal lens. Data were collected through interviews with penghulu (marriage registrars), religious leaders, and families who have experienced guardianship disputes, supported by administrative documents from the Office of Religious Affairs (KUA) and references from classical fiqh texts and Indonesian marriage law. The findings reveal various forms of conflict in marriage proceedings, including the moral disqualification of biological fathers, internal family disputes over rightful guardianship, and administrative manipulations such as "declaring the guardian deceased" to secure the appointment of a Wali al-Ḥākim (judicial guardian). These phenomena indicate a disjunction between fiqh-based legal norms and social dynamics, often leading to compromise. This study highlights the need to critically reassess the wali hierarchy's structure in Islamic law and develop more responsive legal mechanisms that better reflect social realities.

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